Boyne University offers an extensive continuing education program in numerous cities. For the convenlence of its faculty and administrative staff and to save costs, the university operates a motor pool. The motor pool's monthly planning budget is based on operating $24$ vehicles; however, for the month of March, the university purchased one additional vehicle. The motor pool furnishes gasoline, oll, and other supplies for its automobles. A mechanic does routine maintenance and minor repairs. Major repairs are performed at a nearby commercial garage.

The following cost control report shows actual operating costs for March compared to that month's planning budget:

The planning budget was based on the following assumptlons:

a$.\backslash (\backslash$$ $0\mathrm{.}20\backslash )$ per mile for gasoline.

b$.\backslash (\backslash$$ $0\mathrm{.}09\backslash )$ per mile for oll, minor repalrs, and parts.

c$.\backslash (\backslash$$ $44\backslash )$ per automoble per month for outside repalrs.

d$.\backslash (\backslash$$ $79\backslash )$ per automoble per month for Insurance.

e$.\backslash (\backslash$$ $8,610\backslash )$ per month for salarles and benefits.

f$.\backslash (\backslash$$ $204\backslash )$ per automoble per month for depreclation.

The supervisor of the motor pool is unhappy with the report, claiming it paints an unfalr picture of the motor pool's performance.

Required:

$1.$ Calculate the spending varlances for March.

Note: Indlcate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($l$.$e$.,$ zero varlance$).$ Input all amounts as positlve values.